61.assessed level of material misstatement risk 重大错报风险的评估水平 pm ,xGo2
62.simall business 小规模企业 i/%lB
63.accounting system 会计系统 &=BzsBh
64.test of control 控制测试 y:}qoT_.
65.walk-through test 穿行测试 XWnP(C9?
66.communication 沟通 xsn=Ji2 F
67.flow chart 流程图 iGu%_
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68.reperformance of internal control 重新执行 n\l?+)S *
69.audit evidence 审计证据 /De~K+w7o
70.substantive procedures 实质性程序
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71.assertions 认定 V(F9=r<X
72.esistence 存在 Xs2 jR14`
73.occurrence 发生 0Zi+x
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74.completeness 完整性 (X,i,qK/
75.rights and obligations 权利和义务 Leb|YX
76.valuation and allocation 计价和分摊 %z-*C'j5H
77.cutoff 截止 @)uV Fw"\
78.accuracy 准确性 =I546($
79.classification 分类 NFZ(*v1U
80.inspection 检查 !43!JfD
81.supervision of counting 监盘 P .m@|w&.K
82.observation 观察 $VvgzjrH
83.confirmation 函证 o~IAZU39
84.computation 计算 HDhISPg
85.analytical procedures 分析程序 32<D9_
86.vouch 核对 /oHCV0!0
87.trace 追查 3WJk04r
88.audit sampling 审计抽样 14B',]`
89.error 误差 p@su:B2Rl
90.expected error 预期误差 kFWwz^x
91.population 总体 eMC^ORdY
92.sampling risk 抽样风险 3T F_$bd{
93.non- sampling risk 非抽样风险 B5;%R01A
94.sampling unit 抽样单位 oNAnJ+_
95.statistical sampling 统计抽样 5'I+%66?h$
96.tolerable error 可容忍误差 q[a\a7U z
97.the risk of under reliance 信赖不足风险 r
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98.the risk of over reliance 信赖过度风险 vTO9XHc E
99.the risk of incorrect rejection 误拒风险 p8~lGuH
100. the risk of incorrect acceptance 误受风险 1N8] ~j
101.working trial balance 试算平衡表 bTc>-e,
102.index and cross-referencing 索引和交叉索引 |(3y09
103.cash receipt 现金收入 MO8}i?u=z
104.cash disbursement 现金支出 Ig`q[o
105.bank statement 银行对账单 II=`=H{
106.bank reconciliation 银行存款余额调节表 1@}F8&EZ
107.balance sheet date 资产负债表日 iY,C0=n5Y
108.net realizable value 可变现净值 FfJp::|ddr
109.storeroom 仓库
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110.sale invoice 销售发票 W^tD6H;
111.price list 价目表 S)W xTE9
112.positive confirmation request 积极式询证函 {fR\yWkt?
113.negative confirmation request 消极式询证函 Ayw_LCUD
114.purchase requisition 请购单 z3tx]Ade
115.receiving report 验收报告 @-!P1]V|
116.gross margin 毛利 +?{"Q#.>;
117.manufacturing overhead 制造费用 Cdz&'en^
118.material requisition 领料单 Xfq`k/ W
119.inventory-taking 存货盘点 JX=rL6Y@:;
120.bond certificate 债券 1_]X
121.stock certificate 股票 a|7C6#iz$
122.audit report 审计报告 j#5a&Z
123.entity 被审计单位 x|~8?i$%
124.addressee of the audit report 审计报告的收件人 c,~uurVi
125.unqualified opinion 无保留意见 Trv}YT.
126.qualified opinion 保留意见 ]<>cjk.ya
127.disclaimer of opinion 无法表示意见 D$}8GYq
128.adverse opinion 否定意见